Separate part financial resources region are budgetary and extra-budgetary funds, which can be permanent or created for a certain period of time.

Budget and off-budget funds

Utkin E. A. Denisov A. F.

A separate part of the financial resources of the region are budgetary and extrabudgetary funds, which can be permanent or created for a certain period of time. The creation and organization of their activities is regulated by federal and regional legislation. In the subjects of the Federation, both general legislative acts and special laws on the creation of specific funds are adopted.

Budget funds are created as part of the regional budget as separate budgetary funds for:

Target financing of the most priority sectors of the regional economy;

Elimination of adverse consequences from the occurrence emergencies;

Socio-economic, environmental, scientific, technical and other programs and events significant for the region.

Extra-budgetary fund - a separate part of the financial resources of the region, which is not part of the regional budget and has independent sources of formation and target direction use.

In the regions are formed and operate:

Territorial divisions of federal off-budget funds;

Regional off-budget funds, the funds of which are regional property;

Extrabudgetary funds municipalities.

For example, the law of the Tver region “On budgetary and non-budgetary funds of the Tver region” dated May 18, 1995 provides for the following budgetary funds:

Monetary Fund;

Fund financial support territories;

Fund for financial support of the most important sectors of the national economy;

Regional Development Fund;

Fund for post-privatization support of enterprises;

Small and Medium Business Support Fund;

Fund for Agricultural Products, Raw Materials and Food;

Other funds in accordance with the adopted programs for the coming financial year.

The specified target budget funds, except for the fund for financial support of the most important sectors of the national economy, may be combined into a single budget collateral fund. The reserve budget funds of the region include the fund for liquidation of emergency situations, the fund for unforeseen expenses of the executive authority.

Regional non-budgetary funds are funds:

Development of the territory of the region;

Social support of the population;

regional administration;

Ecological;

Development of housing construction, etc.;

Local non-budgetary funds formed by the authorities local government.

The funds of regional off-budget funds are intended to finance the complex targeted programs and measures to solve economic, social, environmental and other tasks that are significant for the population of the regions.

The use of funds from budgetary and non-budgetary funds is regulated by the relevant regulatory act of the subject of the federation. The structure of income and expenses of each budgetary fund is established in the Regulations on the fund, and their amount is determined in the regional budget. Revenue Generation and Spending Money of an off-budget fund is conducted in accordance with the regional law on the budget of such a fund, where the structure of income and expenses is fixed. Such budgets are compiled by the fund's management bodies and submitted for approval by the regional administration simultaneously with the draft law on the budget of the region.

Loans may be issued from budgetary and non-budgetary funds in the manner and under the conditions determined by the law on the regional budget. The legislative act on the budget of an off-budget fund provides for the maximum amount of funds allocated on a return basis, as well as the conditions for their provision.

Temporarily free funds of budgetary and non-budgetary funds, in the manner and on the terms provided for by regional legislation, may be placed in income-generating assets. The norm of the safety stock can be determined by law. Balances on the accounts of off-budget funds in banks should not be lower than the established safety stock.

To manage budgetary and non-budgetary funds, special collegiate bodies are created, which may include representatives of the executive and legislative bodies of the constituent entity of the Federation, executive directors of the relevant funds, representatives of enterprises, organizations, institutions, and other interested persons.

Targeted budgetary environmental funds are being formed in many regions. In Moscow, the funds of such a fund are formed from the following sources:

deductions from fees for emissions, discharges of pollutants into the environment, waste disposal, other types of pollution and irrational use of natural resources;

funds received from claims for compensation for damage caused to the environment, and from the collection of fines for environmental offenses, violations of sanitary norms and rules;

funds received in the form of compensation for damage during the construction and operation of facilities, the performance of work that has a negative impact on the environment;

funds earmarked for compensatory gardening;

funds received from the sale of confiscated hunting and fishing tools, products illegally obtained with their help;

voluntary contributions of enterprises, organizations, institutions, associations of citizens Russian Federation, as well as foreign legal and individuals;

other sources of funds that do not contradict the current legislation and the tasks of the fund.

Funds of the Ecological Fund are spent in the following areas:

Development and implementation of programs and projects of urban and regional significance aimed at improving the quality of the natural environment and ensuring environmental safety population;

Financing of measures for the conservation and restoration of natural complexes, land resources and wildlife, maintenance, development of the territories of the natural complex, expansion of protected and recreational zones;

Financing the construction and reconstruction of environmental facilities;

Financing the creation and improvement of automated environmental monitoring systems, as well as the purchase of control, measuring and analytical equipment;

Financing of research and development work, development of a regulatory and legislative framework in the field of protection environment, as well as the introduction of resource-saving and environmentally friendly technologies;

Financing the creation and expansion of the market for environmental services, the production of environmental equipment;

Financing programs for environmental education of the population, holding educational and methodological seminars, conferences, exhibitions and competitions;

Preparation and publication of an annual report on the state of the environment;

Financing the state environmental expertise of an unscheduled and retrospective nature, as well as the expertise of projects financed from the fund;

Issuance of budget loans in the prescribed manner for the implementation of environmental protection measures;

Organization of the implementation of environmental measures financed from the fund;

Other purposes related to the protection of the natural environment.

In many regions, targeted budget funds for combating crime are also being formed. The funds of such funds are spent on financing city programs to combat crime, strengthening the material and technical base, financing unforeseen expenses of the material and technical nature of law enforcement and military structures that carry out law enforcement activities, etc.

For example, in Moscow, the funds of the anti-crime fund are formed from the following sources:

Voluntary contributions from enterprises, organizations, cooperatives, public organizations and formations, citizens, foreign organizations and individuals;

Part of the funds received from the implementation of certain economic actions with foreign organizations and firms;

85 percent of funds collected as fines imposed by internal affairs bodies, with the exception of fines, the recipients of which are established by federal laws;

Various fees charged by law enforcement orders;

Fee for carrying out studies of the number designations of parts and assemblies of vehicles;

25 percent of the funds received from the auction sale of licenses for registration of invited foreign specialists;

3 percent of the amount of costs for conducting public auctions of real estate in the order of execution of court decisions;

Registration fee for citizens permanently residing outside of Russia;

Fee for registration of passports and inserts to them.

Within the framework of the general budget or within the framework of budgetary and extrabudgetary funds, program budgets can be adopted, i.e. budgets created for certain programs and projects, which are called program budgets. Program costs are generalized total costs that are obtained by aggregating the costs of various departments of the organization. A detailed breakdown of the costs of organizational units for the program budget is not necessary because it is not always based on the activities of only these units, and also because an organization can be involved in several programs at the same time, within which specific units are responsible for activities.

The program budget is usually aimed at the long term and is long-term. The program budget is based on an assessment of what results should be expected in the future.

The program budget organizes budget expenditures by program or functional area in order to ensure that goals are achieved. The key elements of this process are long-term planning, goal setting, program development, performance analysis. However, it should be borne in mind that mistakes made in setting goals and developing programs can have a painful impact on the effectiveness of the activities of municipal authorities as a whole.

The development of the program budget consists of four critical steps:

Setting goals, choosing methods, sequence of steps and time to achieve goals;

Calculation of costs for the implementation of each necessary step;

Development of a complete program of work necessary to achieve the goals;

Determination of criteria for assessing how successfully the set goals have been achieved.

On practice real events in economic, social and political spheres often significantly differ from those assumed, which undermines the reliability of the planned calculations carried out in the preparation of the long-term budget. Planned calculations often turn out to be overestimated and unrealistic for execution. Cost-benefit analysis does not always take into account the indirect consequences or side effects of the actions taken or proposed. An objective analysis of the results may not be possible.

The nature of program budgeting procedures tends to centralize the decision-making process. Responsibility for the decisions made and the policies chosen falls on the central authorities, which leads to better coordination of activities, but at the expense of the loss of initiative at lower levels of decision-making. Such a budget requires constant centralized coordination and clear interaction between executors. Experts point out that this approach destroys the existing communication channels between administrative units. Since the schemes of organizational connections necessary for the implementation of each subprogram will be different for each specific case, not a single stable communication channel is being created to replace the existing ones. Orientation to the analysis of alternatives leads to a state of constant uncertainty of all interested parties instead of the stability of the former budgetary systems.

In general, the program budget has a limited scope and can be useful in the centralized implementation of a certain system of measures that cannot be effectively and quickly implemented by the relevant services within the framework of current planning and budgeting.

Bibliography

For the preparation of this work, materials from the site http://www.i-u.ru/

Topic 14

A separate part of the financial resources of the region are budgetary and extrabudgetary funds, which can be permanent or created for a certain period of time. The creation and organization of their activities is regulated by federal and regional legislation. In the subjects of the Federation are accepted as common legislative acts and special laws on the creation of specific funds.

Budget funds are created as part of the regional budget as separate budgetary funds for:

Target financing of the most priority sectors of the regional economy;

Elimination of adverse consequences from the occurrence of emergency situations;

Socio-economic, environmental, scientific, technical and other programs and events significant for the region.

An off-budget fund is a separate part of the region's financial resources that is not part of the regional budget and has independent sources of formation and intended use.

In the regions are formed and operate:

Territorial divisions of federal off-budget funds;

Regional off-budget funds, the funds of which are regional property;

Extra-budgetary funds of municipalities

Regional non-budgetary funds are funds:

Development of the territory of the region;

Social support of the population;

regional administration;

Ecological;

Development of housing construction, etc.;

Local off-budget funds formed by local governments.

budget deficit- the state of the budget, characterized by an excess of the volume of expenditure obligations provided for in the budget over the volume of income planned in it and leading to the formation of a negative budget balance.

The budget deficit must be balanced, for which there are a number of special methods.

The mechanism of formation of a deficit or surplus of the state budget can be represented as follows

§ Balanced budget - equality of revenues and expenditures of the budget.

§ deficit budget is the excess of government spending over its revenues.

§ Surplus budget - the excess of budget revenues over expenditures.

It is extremely rare when drawing up a budget that the opposite of a budget deficit develops - its surplus, that is, the excess of income over expenditure.

§ If the country's budget has been deficient for a number of years, then the first step to regulate it is to create a budget surplus or develop opportunities to reduce the long-term deficit.

§ Particular attention should be paid to the concept of "primary surplus". This concept is used in assessing the possibility of reducing the public debt.

§ Primary surplus means that budget revenues minus attracted loans should exceed expenditures reduced by the amount of public debt service (interest and principal repayment).

§ The primary surplus shows that part of the budget revenues goes to repay the public debt (i.e. budget revenues minus loans are more budget spending minus government debt payments).

State debt- the result of financial borrowing by the state, carried out to cover the budget deficit. The public debt is equal to the sum of the deficits of previous years, taking into account the deduction of budgetary surpluses. [ source unspecified 197 days] Public debt is made up of the debt of the central government, regional and local authorities authorities, government organizations, enterprises. [ source unspecified 197 days]

Public debt is a component of the broader concept of "public credit"

If the state currency is not convertible, then there are two types of public debt:

§ Internal - the debt of the state to the owners of state valuable papers(GS) and other creditors, expressed in national currency.

§ External - the debt of the state to other countries, international economic organizations and other persons, expressed in foreign currency. It is repaid through the export of goods or new borrowings.

In the case of a convertible currency, all creditors (bondholders), both domestic and foreign, have equal rights, and the public debt to interior and external is not shared.

According to the budget. code target budget. funds- this is a fund of money-s-in, images. as part of the budget at the expense of special-purpose income or in the order of targeted deductions from specific types of income and used for special purposes. scheme.

Target budget. Funds have a number of features:

1. planning and approval as part of the budget;

2. their composition in the budget is not constant;

4. Wed-va funds are not subject to withdrawal and can not be. used for profit;

5. unused. wed-va fund in the current. year go on the trail. year……

to the target budget. funds include:

1. Federal. expensive the fund is formed at the expense of taxes on the sale of fuels and lubricants, the use of roads. And it is used for the maintenance, repair, reconstruction of roads and ……

2. Federal. the fund for the reproduction of the mineral resource base is formed at the expense of part of the deductions made by users of the subsoil, all types of minerals are mined, reconnaissance at the state. Wed. And it is used for the study of geological continental subsoil and for biological reconnaissance. work.

Off-budget. funds- this is a set of Fin. resources at the disposal of the central, regional and local authorities and is characterized by the target direction of the use of the money-x-sr-in, intended to finance expenditures not included in the budget. Their formation occurs at the expense of special deductions from legal entities and individuals who have a tax. nature. Finding the resources of the state property fund that are not subject to withdrawal and their expenditure has only been determined. goals.

Off-budget. Funds are divided by functionality. destination:

ü for economic funds. har-ra;

ü for social funds. har-ra;

ü for environmental protection funds. character

Important extrabudgetary funds are:

1. Pension Fund Russian Federation (FIU).

2. Social Insurance Fund (FSS).

3. Fund obligatory. medical insurance (FOMS).

They are federal. social funds. security.

Social security as an economic category, this system will distribute. relations, in the course of the cat's at the expense of part of the national. income is generated and used by the public. money funds. Wed, material. providing and servicing the category of citizens in need of state. support.

Part of the state sys-we social. protection of the population is obligatory. social insurance carried out in accordance with the Federal Law “On the basics of obligatory social insurance” No. 165-FZ dated July 16, 1999, and submitted. a system of legal, economic and organizational measures created by the state aimed at compensating and minimizing the consequences of changing the material. and social position of workers and other categories of citizens. It contains social fear. claims to be settled.

These include:

ü receiving medical help;

ü labor. injury;

u prof. diseases;

ü motherhood;

ü disability;

ü loss of a breadwinner;

the onset of retirement;

ü recognition as disabled;

o death.

In accordance with Part 2 of Chapter 24 of the Tax Code of the Russian Federation of 01/01/2001, the main source of money in all 3 funds is the Unified Social. tax (UST).

The employer pays tax on tax. bases for each employee on a cumulative basis since the beginning of the year:

To the Pension Fund - 20%

In the Social Fund insurance - 3.2%

To the federal medical fund. insurance - 0.8%

In the territory. medical fund. insurance - 2%

TOTAL UST=26%.

Legislation of the Russian Federation “On Mandatory. pension. insurance" consists of:

1. The Constitution of the Russian Federation.

2. Federal Law “On the basics of obligatory. social insurance” No. 165-FZ dated 16.06.1999.

3. Federal Law “On compulsory pension. insurance in the Russian Federation” No. 167-FZ of December 15, 2001.

4. Federal Law "On labor pensions in the Russian Federation" No. 173-FZ of December 17, 2001.

5. Federal Law “On the individual. (personified.) accounting in the system of state. pension. Insurance” No. 27-FZ dated April 1, 1996.

6. and other federal laws.

Federal Law No. 167 establishes the foundations of the state. regulation and legal relations in the system of mandatory pension insurance.

The subjects of compulsory pension insurance are:

1. federal authorities state authorities;

2. policyholders;

3. insured persons.

Federal. state bodies. authorities have the right:

ü to establish the order and execution of the budget of the Pension Fund;

ü form, invest and keep a pension. accumulation.

The insurer, the Pension Fund, is an independent financial-loan. institution, implemented state financial management pension. security. It is based on the principle of solidarity between generations, which lies in the fact that providing concrete. man mother. level through redistribution.

Negos. Pension. funds are also insurers.

The funds of the Pension Fund are used only for the payment of pensions, for the burial of a pensioner, and the delivery of pensions.

The pension fund has the right to check and receive documents from insurers. The tax authorities have information about policyholders and represent the interests of the insured persons before the policyholders.

The insurer is obliged:

ü to justify fear tariffs. contributions;

ü Recalculate, assign and pay labor. pensions and social allowances;

ü Ensure control and accounting of pensions. Wed-in;

ü register insurers;

Policyholders yavl-Xia persons making payments physical. individuals, as well as individuals. persons who voluntarily entered into these legal relations.

Insurers are required to:

ü register with the Pension. fund;

pay for fear. contributions;

ü to keep their account;

ü Submit documents for individuals. accounting, appointment and payment fear. security.

Most of the insurers - employers apply the following. fear rates. base contributions. accrual fear. contributions for each worker growth. total from the beginning of the year to 280 thousand rubles:

ü for persons born in 1966 and older - for fear. part of the pension 14%,

On the accumulative part of the pension 0%;

ü for persons born in 1967 and younger - for fear. part of the pension 8%,

On the accumulative part of the pension 6%;

ü for persons born in 1967 and younger for the period. period 2005-2007

For fear. part of the pension 10%,

On the accumulative part of the pension 4%.

Physical self-sufficient faces entered into legal relations with Pension. The fund pays the amount of fear. contributions fixed payment, established. per month, based on the cost of fear. of the year.

Right to obligation pension. insurance is insured. persons is realized in case of paying fear. contributions not less than the cost of fear. years, i.e. sums of money Wed, cat. must enroll for the insured. person within one finance. of the year. If paid. amount per year less cost fear. years, then into retirement. the fund must pay the difference, otherwise the contributions will not be taken into account and the rights will not accumulate. For example, for 2006 the amount of fear. year was equal to 1364 rubles.

Strakhov. recognized as a case...

Fear. and accumulate. parts….

Federal Law "On the individual. (personified) accounting in the system is obligatory. personified. insurance installs ....

For every insured. person in Pension. fund opened-Xia individual. (personified) account, consisting of:

The general part, in the cat. decree:

o fear. experience, for a cat. accrued fear. contributions,

ü the amount of fear. contributions paid and actually received,

ü information about the calculation. capital, including its indexation,

ü closing l / s.

Specialist. parts, in the cat. decree:

ü information on the transfer of contributions from one investor. companies of another or transfer them to non-gos. Pension. fund;

ü information about receiving investments. income;

ü the amount of payments made;

ü the amount of fear. contributions paid. and received for the insured. face;

ü investment. income, prof. experience and amount produced. payments.

Individual. The account is kept in Pension. The fund is insured for life. person, and after his death during the period of storage of pension-s files.

Insured. a person is issued a state pension insurance certificate (SPS), kept by him and containing the insurance number of the individual. l / s, date of registration and questionnaires. data is insured. faces. In the event of a change in the total parts of the GPS, they are introduced into the individual. l / s insured. person and a new State Border Service with the same number is issued.

On January 1, 2002, the Federal Law “On Labor. pensions in the Russian Federation”, according to cat. work. The pension consists of 3 parts:

Basic, cat size. established by the government and paid out to everyone, regardless of seniority and earnings. Base size. pensions depend on the number of dependents (but not more than 3) and on the age of the insured. faces.

Insurance, depends on the length of service and salary.

Cumulative, depends on the length of service and salary. and payable within the amount reflected. in special parts of an individual. l/s.

Right to work. retirement comes:

In men at 60

In women at the age of 55.

With at least 5 years of insurance experience.

Fear. part of labor. pensions are calculated according to the formula:

MF \u003d PC / T, where MF is fear. part of labor. pensions

PC - the amount of the calculation. pension. insurance capital. face,

taken into account. as of the day, with cat. he is appointed

fear. part of the pension

T is the number of months (19 years = 228 months)

Accumulate part of labor. pensions are calculated according to the formula:

PC \u003d (RP - BC) * T

RP \u003d SK * ZR / ZP * SZP

For men, experience is greater than or equal to 25 years,

For women, experience is greater than or equal to 20 years.

ZP - cf. month salary in the Russian Federation for the same period

FFP - cf. month salary for the period from 01.07. on 30.09.01, approved. Government of the Russian Federation.

SC - seniority coefficient, composition. for insured. persons 0.5 and increased by 0.01 for each. full year total work. over the required length of service.

Unlike the basic and insurance parts, it will accumulate. part of the pension is subject to investment in accordance with the Federal Law "On investment ..." No. 111 of July 25, 2002

VneshEkonom Bank invests accumulated part if not responding to "chain letters".

By competition or in non-gos. pension. companies - at the choice of a person, then wed is insured. persons are given in trust. management company management.

Negos. pension. fund - leaving the state. pension. security. Money is transferred to the property of non-gos. pension. fund by last name. (The pension fund issues a pension book, and the pensioner gives it to the fund.)

Management Company- this is the center, cat. gives orders to the broker.

Specialization depository – all documents are insured. keeps faces and signals about wrong actions to the Pension. fund of the Russian Federation.

Investment requirements. management portfolio. companies:

ü the maximum share of the 1st issuer (who is engaged in the issue of securities) should not exceed 5%, with the exception of the state. prices of papers;

ü deposits in enterprises and organizations, entrance. To one bank. group, or prices. securities should not exceed 10%;

ü max. the share of issuers of securities is affiliated. companies, management companies should not exceed 5%;

ü max. share of bonds of the 1st issuer not d.b. more than 10% total. volume, find. in circulation;

ü max. share of 1st issuer not d.b. more than 30% total. volume, find. in the circulation of securities (with the exception of state securities);

ü max. share of money Wed-in and deposits in rubles and currency in bank accounts are not d.b. more than 20%;

ü max. the share of wed-in in the securities of foreign issuers is not d.b. more than 20%.

Social Insurance Fund (FSS)- 2nd most important fund.

The FSS includes:

u federal. branches;

u center. (sectoral) departments;

ü branches (regional and industry branches);

Wed-va FSS are formed:

ü at the expense of payments from the employer;

ü at the expense of citizens, borrowing. individual. work. activity;

ü at the expense of income from the investment of freedoms. parts;

ü at the expense of volunteers. contributions from citizens and legal entities. persons;

ü at the expense of federal appropriations. budget, svyaz-x with the provision of benefits.

FSS services are sent to:

ü for the payment of benefits on time. disability,

for the payment of maternity benefits,

ü for the payment of benefits at birth or adoption,

ü for the payment of benefits for the care of a child up to 1.5 years,

for the payment of social funeral allowance,

ü for the payment of benefits for the care of a disabled child until he reaches 18 years of age,

ü to pay for vouchers for children and their children, for medical treatment. dietic. nutrition,

ü on partial maintenance, which is on the balance sheet of insurers, sanatoriums,

ü partial payment for trips to children. out of town. heal. camps.

According to the Instructions on the procedure for spending weds in the FSS of the Russian Federation, approved by Decree No. 11 of 09.02.2001, insurers make expenses for state. social insurance is added to the account. ESN, subject to enrollment in the FSS.

Responsibility for the rules of accrual and expenditure, wed-in the fund is the administration in the person of the head and Ch. accountant in excess of the amount of expenditure on the state. social insured over the amount of unaccounted for UST, subject to. enrollment. The insured applies for reimbursement to the FSS branch with the submission of calculations. Allocation to the insured wed-in production-Xia on the basis of representation. settlement by the insured. statements and other documents established by the FSS. If the amount of expenses for state social insurance less than the amount charged. UST, then the insured from his bank. accounts transfers the amount accrued to the FSS. UST, reduced by the amount of expenses he made for the state. social insurance.

The Fund, on the one hand, as an economic category, represents the centralization of funds accumulated to solve certain problems, on the other hand, as a category public fund- there is an organization that accepts and distributes the funds received at its disposal among consumers.

Federal off-budget funds are formed from the following funds (sources):

Target revenues from taxes and fees assigned by the legislation of the Russian Federation to the relevant fund;

Budget funds;

Profits from commercial activities carried out by the fund itself as a legal entity;

Loans received by the fund from the Central Bank of the Russian Federation or from commercial banks;

Other receipts not prohibited by law.

Items of expenditure of off-budget funds are established in strict accordance with their intended purpose and approved by law.

Income and expenses of off-budget funds form their budgets. Reports on the execution of the budget of federal extra-budgetary funds are compiled by the management body of the fund and submitted by the Government of the Russian Federation for consideration and approval by the Federal Assembly of the Russian Federation in the form federal law. Control over the use of the budgets of off-budget funds is assigned to the bodies that ensure control over the execution of the budgets of the budget system of the Russian Federation.

Territorial off-budget funds are formed at the expense of the following funds (sources):

tax deductions;

budget funds;

Voluntary contributions of legal entities and individuals;

Income from auctions;

Fines for administrative and other offenses, etc.

With the help of extra-budgetary funds of all levels, the state solves the most important socio-economic tasks:

Social protection of the population;

Raising the living standards of the population;

Maintaining and improving the health of the population;

Social orientation of the unemployed population;

Rendering social services population;

Development of social infrastructure.

Extra-budgetary fund - is a fund of funds formed outside the budget from special sources, which is at the disposal of state, regional and local self-government bodies and has a designated purpose.

The state mobilizes a part of the income of organizations and the population into funds to finance its activities. Extra-budgetary funds solve two important tasks:

Providing additional funds to priority sectors of the economy;

Expansion of social services to the population.

Initially, off-budget funds appeared in the form of special funds or special accounts long before the emergence of the budget. Government with the expansion of its activities, it needed more and more new expenses that required funds to cover them. These funds were concentrated in special funds intended for special purposes. Such funds were, as a rule, temporary. With the implementation of the planned measures by the state, they ended their existence. As a result, the number of funds has been constantly changing.

With the strengthening of the centralized state, the period of unification of special funds begins. Based on the unification of various funds, the state budget was created.

AT modern conditions Along with the state budget, the importance of off-budget funds is once again increasing.

Currently, state off-budget funds are created on the basis of relevant acts of the highest authorities, which regulate their activities, indicate the sources of formation, determine the procedure and direction for the use of funds. Main regulations regulating the functioning of off-budget funds is the Constitution of the Russian Federation, Federal Law non-profit organizations, Federal Law On Local Self-Government, Federal Law On general principles local self-government organizations in the Russian Federation, Budget code Russian Federation (Ch. 17), Regulations of the Government, Decrees of the President, etc.

Extrabudgetary funds, being integral part financial system of the Russian Federation, have a number of features:

Established by authorities and administrations and have a strict target orientation;

The money resources of the funds are used to finance public expenditures not included in the budget;

Funds are generated mainly from mandatory contributions from legal entities and individuals;

Insurance premiums to funds and the relationships arising from their payment are of a tax nature, the rates of insurance premiums are established by the state and are mandatory;

The monetary resources of the funds are in state ownership, they are not included in the budgets, as well as other funds, and are not subject to withdrawal for any purposes not expressly provided for by law;

Spending of funds from the funds is carried out by order of the Government or a specially authorized body (the Board of the Fund);

Are legal entities exempted from paying taxes and other obligatory payments.

Extrabudgetary funds usually finance compulsory social insurance measures for working citizens, and budget funds for non-working citizens.

Off-budget funds are not subject to direct control by the legislature, they are exempt from paying taxes, fees, and duties. They can arise and be eliminated only in connection with the conditions that determine the need for their existence. With the help of extrabudgetary funds it is possible:

Influence the production process by financing, subsidizing, lending;

Provide environmental protection measures, financing them through fines for environmental pollution;

Provide social services to the population through the payment of social benefits, pensions;

Provide loans to foreign partners.

Extra-budgetary funds are created in two ways:

Allocation from the budget of certain expenses that have special importance;

Formation of an off-budget fund with its own sources of income to achieve certain goals.

The material source of income for off-budget funds is the national income. The predominant part of the funds is created in the process of redistribution of national income. The main methods of mobilizing the national income and in the process of its redistribution in the formation of funds are special taxes and fees, funds from the budget and loans.

A significant number of funds are formed at the expense of the federal, regional and local budgets. Budget funds come in the form of gratuitous subsidies or certain deductions from budget tax revenues. Income of extrabudgetary funds can be borrowed funds. The surplus available in the budgets of off-budget funds can be used to purchase securities and receive profit in the form of dividends or interest.

The target budget fund is a cash fund formed as part of the budget at the expense of special-purpose income or in the order of targeted deductions from specific types of income or other receipts and used according to a separate estimate. The funds of the target budget fund cannot be used for purposes that do not correspond to its purpose. Target budget funds are created during the formation of the federal budget for the coming financial year, operate for a year, after which they are either created again or cease to exist.

Target budget funds appeared in the Russian Federation in 1995, when this status was assigned to some extra-budgetary funds created as a target source of financing certain government expenditures.

In recent years, the following trust funds have been included in the budgets:

Road funds of the Russian Federation (Federal road fund, territorial road funds);

Environmental funds of the Russian Federation (Federal Environmental Fund, territorial environmental funds);

Federal Foundation for the Study, Conservation and Reproduction of Biological Resources;

State Fund for Combating Crime;

Development Fund customs system RF.

The analysis of trust funds allows us to draw a number of conclusions:

The funds are formed from the receipt of funds both directly from the budgets and from direct deductions from taxes and fees and other sources of income, and therefore trust funds have an off-budget structure;

There is a dissipation of public funds of budgets according to the items of financing of certain areas, which leads to uneconomical and inefficient use of budgetary funds within the framework of centralized system;

Availability a large number trust funds, like other funds, weakens the state control for intended use financial resources budgets;

The inclusion of off-budget funds in budgets (as will be shown below) leads to their use for other needs that are not related to the targeted nature of their use;

To account for the income and expenditure of trust funds, additional special accounts are opened in the Main Directorate of the Federal Treasury, which are managed by authorized government bodies, which complicates the budget system and the entire budget process in general.

Special funds are created in the interests of providing assistance to the territories of the Russian Federation, supporting small businesses, and financing individual projects and programs. One of the ways to transfer funds from their higher budget to lower ones is the deduction as a percentage of taxes assigned to the higher budget.

Special budget funds include:

Stabilization Fund of the Russian Federation;

Federal Fund for Support of Small Businesses;

reserve fund;

Federal Fund for Regional Development;

Reserve Fund of the President of the Russian Federation;

Federal Fund for Financial Support of Subjects

Federal Compensation Fund.

Similar information.

INTRODUCTION

State budgetary and extrabudgetary funds are one of the methods for redistributing the national income of the state in favor of certain social groups population. The state mobilizes a part of the income of the population into funds to finance its activities. Funds socialized by budgetary and extrabudgetary funds are used for the process of reproduction. Budgetary and non-budgetary funds solve two important tasks: providing additional funds to priority sectors of the economy and expanding social services to the population.

The transition to the market changed the content of the economic mechanism in the country, organizational structures its individual parts, incl. modernized the financial system. The transformation of the economy of the Republic of Belarus from an administrative-command system into a market one led in practice to decentralization and a weakening of the role of the state, a manifestation of which was the reform state system financing. One after another, extra-budgetary funds arose and separated from the budgetary system, some of which were then again consolidated into budgets in the form of target funds.

The former economic system accumulated practically all financial resources of the state in the republican budget. A high degree of concentration and centralization of finance had its advantages, the main of which was the possibility of mobilizing significant financial resources to solve global national problems within certain territories, spheres, industries or intersectoral complexes. However, the disadvantage of such centralization of financial resources was their inefficient use throughout the entire economic system and individual objects of financing.

During the historical transition from one economic system to another, the Republic of Belarus was struck by a multitude of crisis phenomena that mutually condition each other. The economic and financial crises led to a sharp decline in the standard of living of the vast majority of the population, unemployment. Under these conditions, on the one hand, there is a need to concentrate limited financial resources at the state level in order to meet the most urgent social and general economic needs. On the other hand, in the context of the financial crisis, which caused a shortage of financial resources, the central government needs to rank social needs in order of importance and to meet the most urgent of them, form targeted funds, thereby protecting these needs from significant underfunding. This measure is similar to the allocation of protected items in the budget. In this regard, the study of this topic term paper relevant at present.

The purpose of the course work is to consider the concept and composition of budget funds, their general characteristics, classification, legal framework state off-budget funds.

In accordance with the goal, when writing a term paper, the author solved the following tasks:

1. the concept of budgetary and extrabudgetary funds is considered;

2. studied the content, the need for the formation and distribution of budget funds;

3. The significance of the accumulation of funds in the Fund for Social Protection of the Population was studied.

Course work consists of an introduction, where the goals and objectives of the study are defined; three chapters that deal with the main issues; conclusions, where conclusions and generalizations on the topic are made; list of sources used.

1. THE CONCEPT AND SIGNIFICANCE OF BUDGETARY AND EXTRA-BUDGETARY FUNDS

According to Article 14 of the Law of the Republic of Belarus No. 134-Z dated July 24, 2002 “On the budgetary system of the Republic of Belarus and state extra-budgetary funds”, reserve and target budget funds are created as part of the republican and local budgets, the funds of which are used for their intended purpose for the implementation of social, environmental and other programs, elimination of the consequences of natural disasters and carrying out other activities that could not be provided for when approving the budgets. The procedure for the formation of these funds and their size are determined when approving budgets for the next financial (budgetary) year. State non-budgetary funds are an integral part of state financial resources and represent a set of financial resources used for their intended purpose. Creation of state off-budget funds, determination of the sources of their formation and the procedure for using them are carried out by acts of the President of the Republic of Belarus and laws of the Republic of Belarus. Funds from state off-budget funds are not part of the budgets of all levels and are not subject to withdrawal.

Since the formation of the tax system in the Republic of Belarus, the composition, structure and norms of deductions to budget and extra-budgetary funds have undergone significant changes.

The reduction in their total number from 12 in 1992 to 8 types in 1997 and to 3 types in 1998 occurred due to the merger of departmental centralized funds into a single innovation fund, as well as due to a change in the composition of payments. At the same time, new forms of targeted republican fees were introduced: for the maintenance of the Departmental housing stock, for the maintenance of children preschool institutions, to support agricultural producers, to maintain the fire service. In 1997, an export support fund was established. After the introduction of new forms of target fees in mid-1999, they were supplemented by a local fee for stabilizing the economy of agricultural and food producers, and from July 1, 1999, a rent fee was introduced in the implementation of foreign trade barter (barter) operations, but the fee for the maintenance of the fire service was canceled .

The Social Insurance Fund and the Pension Fund were merged into the Social Protection Fund. The retail price regulation fund and the healthcare development fund were liquidated. Some off-budget funds were included in the budget in the form of target budget funds, for example, the Fund for the Promotion of Employment of the Population, the Road Fund, the Fund for Supporting Agricultural and Food Producers, the Ecology Fund. Local off-budget funds became part of local budgets.